The 8801 is very close indeed to the Oppo 105 for 2/ch and could easily live with the least cost solution of running everything to it.That is saying a lot and I'm glad I don't have to choose between the two, now having said that if I had my choice and I do ! I use the 105 for all 2/ch as it does nudge pass the 8801 just enough to justify buying it, the 8801 excels beyond expectations as preamp ( hidden gem) I compared all three.
1. I hooked the 105 direct to my Halo A21 as it can function as a preamp, and this became a solid reference point yielding some great sound.
2. I hooked the 105 via hdmi to the 8801 and set the Oppo to bitstream and let the 8801 handle the 2/ch conversion to pcm (no Audyssey )and couldn't believe it was hdmi as it rivaled an analog connection in musicality but has great pacing of the music.
3. and lastly I hooked the 105's balanced outs to the xlr inputs on the 8801 and used the Pure direct mode, let's just say finally you don't need a separate preamp with HT/bypass anymore!
This is my preferred connection,I use the 105 for 2/ch usb/cd and stereo sacd playback, with the 8801 via hdmi for all else and this includes 2/ch when I want somthing different.
This isn't mentioning the SOTA multi/ch processing the 8801 is capable of which is so good , I use it multi/ch sacd with Audyssey and its the best reproduction of music I've heard period!
You will need to spend well over 20k to justify getting better!